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Local Taxation > CCA > Flashcards

CCA Flashcards

1
Q

What legislation enforced CCA

A

The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017

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2
Q

What is the first stage of the CCA process

A

First you need to register as an individual or organisation under the government gateway account

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3
Q

What information is needed when registering

A
  • National insurance number
  • Date of birth
  • UK passport
  • P60
  • Payslips
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4
Q

Can you register on behalf of your client

A

It is a criminal offence to register on behalf of your client. A client however can register an agent as an assistant

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5
Q

How do you claim a property

A
  • Proof of relationship with the property must be given i.e. business rates bill or utility bill.
  • An agent can claim a property for their client under their government gateway account as an assistant. However claiming a client’s property under your agent account is illegal and can lead to a criminal offence
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6
Q

How do you appoint an agent

A

There is a unique agent code you must register

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7
Q

Explain the check stage of the CCA Process

A

This is a factual check of matters even if you want to tell the VOA about other changes. Supporting documents such as plans and rental information will need to be submitted so that both parties can check that the current valuation is correct. The VO will change the entry in the list if they deem to be necessary. Occupants then have 4 months to submit an appeal

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8
Q

Explain the challenge stage of the CCA process

A

If you are not in agreement with the VOA’s decision at the check stage then a challenge is submitted. This must be made 4 months after the check decision or 16 months if it is in regards to a material change in the locality. If you receive no notice from the VOA a submission can be made within 18 months

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9
Q

Who can submit a challenge

A

Current owner or occupier
Previous owner or occupier
An agent authorised to act for either party

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10
Q

How many times can you submit a challenge

A

You can’t submit a challenge against the same valuation for the same reason more than once. Unless it has a different effective date.

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11
Q

Can you submit any additional information after a challenge has been made?

A

No, unless the information was not available when the challenge was submitted

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12
Q

What outcomes may occur after a challenge decision

A

Well founded
Agreement
Disagreement
Withdrawn

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13
Q

When is an appeal made

A

After the VOA’s challenge decision. This can be made within 4 months of their decision or 18 months if they do not respond. can be 16 months for an MCC

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14
Q

How long does VTE take to issue a response

A

1 month

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15
Q

Take me through the appeals process

A

Register on government gateway
Undertake check submission
Move to challenge stage
Make an appeal to valuation tribunal

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16
Q

What is a GPCR?

A

This is a Group Pre Challenge Review where an agent can submit an appeal on behalf of a number of occupiers on the point of contention for example an MCC

17
Q

What is a RALD

A

Request from the VOA for Rent and Lease Details

18
Q

Name some grounds for making an appeal

A
  • Valuation on 01-APR-2017 was incorrect
  • Valuation is wrong due to a material change of circumstance
  • A change made to the list by a Valuation Officer
  • Incorrect valuation due to a recent Tribunal ruling
  • Incorrect effective date shown
  • New entry to be shown in list
  • Deletion to be shown in list
19
Q

What are the 4 main responses to an appeal

A

Well founded
Agreement
Withdrawal
Disagreement

20
Q

How long does the VO have after an agreement or Valuation Tribunal to alter the rating list

A

2 weeks

21
Q

What are the types of appeal made to the Valuation Tribunal

A
  • Against the rating list
  • Council Tax appeal
  • Transitional relief
  • Completion notice
  • Penalty notice made against the occupant for not submitting correct information
22
Q

Does the RICS have any guidance on appeals

A

Rating Appeals Guidance Note 2017

23
Q

What RICS standards and guidance are there for rating

A

Rating Appeals Guidance Note 2017 (appeals process)

Rating Consultancy Code of Practice (standards of practice for rating practitioners)

24
Q

what matters can be dealt with at the ‘Check’ stage?

A
  • Confirm or change the information held
  • Something external to the property has affected its value (an MCC)
  • The property needs to be split from others (into two or more properties)
  • The property needs to be merged with others (into one or more properties)
  • The property is no longer used for business or has been demolished
  • The property has been subject to a court decision
25
Q

What would make a Challenge incomplete?

A

a) the name, address and contact details of the proposer;
b) the grounds of the proposal including the particulars on which each of the grounds is based (“particulars of the grounds of the proposal”);
c) details of the proposed alteration of the list;
d) the date from which the proposer asserts the proposed alteration should have effect;
e) the date on which the proposal is served on the VO;
f) evidence to support the grounds of the proposal;
g) a statement as to how the evidence supports the grounds of the proposal.

26
Q

What is a small proposer?

A

A business that has employed fewer than 10 people on average in the last 12 months. In that same period, it must also have had a turnover or balance sheet of less than £2 million. Small proposers will have prioritised appeals undertaken

27
Q

What are the benefits of CCA compared to IPPs?

A

For the VO:
- More onus on the appellant to supply accurate information (no speculative appeals)

From the appellant:

  • Statutory time frame for the VO to respond
  • More transparent with information and valuation
28
Q

What makes a valid proposal?

A

Regulation 6 Alteration of Lists and Appeals 2009

the name, address and contact details of the proposer;

the grounds of the proposal including the particulars on which each of the grounds is based (“particulars of the grounds of the proposal”);

details of the proposed alteration of the list;

the date from which the proposer asserts the proposed alteration should have effect;

the date on which the proposal is served on the VO;

evidence to support the grounds of the proposal; and
a statement as to how the evidence supports the grounds of the proposal.

29
Q

What is the difference between a 2010 appeal and a 2017 appeal?

A

2010 IPP would go straight to appeal and VT if unresolved. A CCA appeal would first have to pass through the check and challenge stage before reaching an appeal and VT. Also the Alteration of Lists and Appeals Regulations 2017 apply

30
Q

If a check is made for an MCC what is the material day for that case?

A

The date of the confirmation of the check

31
Q

Can new evidence be introduced at the appeal stage?

A

No it cant unless it was not known to the parties at the time of the challenge

32
Q

What must Valuation Tribunals consider when looking at the current valuation

A

Consider whether the current RV is within the bounds of reasonable valuation judgement. this means that minor reductions deemed to fall within the bounds of reasonableness are to be disregarded

33
Q

What will the VO issue at the end of a check?

A

Check decision notice

34
Q

Give a brief overview of the challenge stage

A

Initial response issued
Further discussion
Decision notice if unresolved

35
Q

What is the cost for making an appeal?

A

£150 for small businesses and £300 for larger firms

36
Q

Give a brief overview of the check stage

A

IP registers on government gateway
IP claims the property
IP views details held by VO
IP submits any factual changes (e.g. floor area)
Check case raised
Check decision notice issued based on evidence

37
Q

What regulations relate to validity of a challenge

A

Alteration of lists and appeals 2017

Regulation 4(1) which covers the possible grounds for the proposal such as a RV being inaccurate on the day the list was compiled (existing regulations)

Regulation 6(4) to 6(6) which covers details of what a challenge must contain such as a proposed rating list alteration.

38
Q

Can IP’s resubmit an invalid challenge?

A

IP can resubmit invalid challenge providing they are within the 4 month time limit

Local Taxation (8 decks)

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